INDIAN OIL CORPORATION LIMITED

(PIPELINES DIVISION)
Indian Oil Bhawan, A-1, Udyog Marg, Sector-1, Noida-201301, U.P.

Detailed Notice Inviting Tender (NIT)

(TWO BID SYSTEM)

1.0 Basic Tender Details

a. Name of Work Combined Station Works (CSW) for replacement of existing
Engine-driven MLPUs of Jamnagar and Gauridad stations
under SMPLAUG J18 project.
b. Tender No PLCC/SMAUG/CSW/M/24108
c. E-Tender –ID 2024_PLHO_181253_1
d. Type of tender Open (National
e. Tender Category Works Contract
f. Reverse Auction Not Applicable
g. Cost of tender document No Tender fee is applicable for this tender, since the bidders are
required to download the tender documents from IOCL e-tender
website (https://iocletenders.nic.in)/
2.0 Requirement/ Tender Details
a. Job completion 10.0.0 TIME OF COMPLETION
time/Contract Period 10.1.0 Time for completion of the entire work including
commissioning shall be 12 (Twelve) months from the date
of issuance of Letter of Acceptance/Work Order.
10.2.0 The time for completion shall include time for intended
system engineering, design etc and its approval by the owner,
submission of document like procedures, construction
drawing, QAP etc. and its approval by the owner, supply of
materials, installation, testing, trial run, commissioning of the
entire work in all respect complete to the entire satisfaction of
the Engineer-in-Charge
10.3.0 The time of completion shall be inclusive of mobilization
period, intervening monsoon(s) etc. The tenderer shall satisfy
themselves regarding the time for completion, which is the
essence of the contract to be awarded. In view of work inside
operating petroleum installation the shifting/ reinstallation/
hook-up activities are to be carried in sequential manner to
the entire satisfaction of Engineer-in-Charge. Time period
specified above shall be inclusive of above requirement.
10.4.0 In addition to the provisions of clause 4.2.0.0 of the General
Conditions of Contract and the associated clauses there
under the Contractor shall be prepared to execute the works
in three shifts and on Sundays and holidays if so directed by
the Engineer-in-Charge. No claim for a compensation or extra
payment whatsoever on this account will be entertained.
10.5.0 Considering the quantum of work involved and the overall
project schedule, a bar chart shall be submitted in
accordance with the completion schedule stated above. The
bidder shall confirm deployment of manpower and equipment
in line with above for the timely completion of the project. The
bidder shall also furnish the Site Organogram, manpower
deployment and equipment details taking into consideration
 the said Bar Chart
Complete details as per Clause, clause 10.0.0 & its sub-clauses of SCC
[Section-A (Technical)].
b. Type of BoQ Percentage rate
c. Site Location /State 1.0.0 SITE LOCATION
1.1.0 The site at which the work is to be carried out under this
tender are detailed below—
Station Address
Jamnagar Western Region Pipelines, Jamnagar
station
Indian Oil Corporation Limited,
P. O. Thawaria, Village : Theba Via:
Dhuwah - Kalawad Road, Jamnagar
Gujarat - 361120
Gauridad Western Region Pipelines, Gauridad
station
Indian Oil Corporation Limited,
Post Box No. 1007 Morvi Road
Gauridad, Rajkot , Gujarat - 360003
d. Brief Scope of Work The scope of work is covered in the tender under clause no. 3.0.0 of
Special Conditions of Contracts [Section: A-Technical] of
Tender document.
E Defect Liability Period Defect liability period is applicable for this tender.
f Goods and Services Tax Bidders shall asked to quote the percentage variation, applicable
uniformly to all the items. GST @18% selected in BoQ, in case
bidder wants to modify the same by selecting options given in drop
down.
g Limitation of liability As per Clause 7.0.0-Section-B of SCC Commercial of tender
documents
h Currencies & payment As per Clause 26.0.0 Section-B of SIT Commercial of tender
documents
i Place of Payment All payments shall be released from Office as mentioned below.
Indian Oil Corporation Ltd.,
IBM building, 2nd floor,
A 26, Rani Ramgarh Road,
Block A, Industrial Area,
Sector-62, Noida, Uttar Pradesh-201309
3.0 CRITICAL DATES
a. Start date for download of 16.10.2024
Tender Document
b. Pre-Bid Meeting Online pre-bid meeting shall be held on 22.10.2024 at 15:00 Hrs
through video conferencing.
Bidders interested to participate in the online pre-bid meeting
through video conferencing are requested to communicate the same
through their official e-mail IDs to IOCL e-mail IDs latest by
22.10.2024
In case, a bidder is not able to attend the pre-bid meeting due to any unavoidable reasons, bidder
may submit their queries through seek clarification facility on the e-tender portal. Also queries/
clarifications sent through e-mail shall not be entertained. After the Seek Clarification end date on
the e-tender portal, no further queries shall be entertained.
c. Clarification Start Date & 16.10.2024 from 16:00 Hrs
 Time
d. Clarification End Date & 25.10.2024 up to 15:00 hrs
Time
e. Online bid Submission Start 01.11.2024 up to 15:00 Hrs
Date & Time
f. Online bid Submission 11.11.2024 up to 15:00 Hrs
Closing Date & Time
g. Bid Submission Time (In 21 days or more
no. of Days)
h. Tender Opening (techno- 12.11.2024 at 15:00 Hrs. or convenient date there after
commercial bid) Date &
Time
i. Bid Validity 4 months from the date of Opening of Techno Commercial bid
4.0 Eligibility to Participate
a. Nature of Bidders Sole Bidder: Individual (Proprietorship) /Partnership/ Limited
eligible/Bidding entity Company
Allowed
b. Purchase Preference allowed PPP MII Preference – Applicable
in the tender MSE Preference – Not Applicable
MSE bidder has also to submit EMD ,being works tender.
Complete Details as per Clause 36.0.0 of SIT Section A
Commercial
Preferential bidding Bidder to visit documents section in e -tender portal for details,
selection however evaluation shall be done solely based on submitted
documents.
c. Entities from countries not
eligible to participate on
reciprocal basis (Make in Complete Details as per Clause 36.1.0 of SIT Section A
India Policy) Commercial
e. Eligibility of bidders from Complete Details as per Clause 7.4.0 and its sub clauses of SIT
countries that share a land Section-A Commercial
border with India
5.0 Qualification Criteria
a. Commercial Qualification  Annual turnover (on the basis of Standalone Financial
Criteria Statements) of the tenderer during any one of the preceding 3
(three) financial years shall be at least of the value mentioned
below:
Amount in Rs. Lakh
1425.12
Sole Bidder: Individual (Proprietary)/Partnership /Company
 Bidder as a main contractor or sub-contractor should have
successfully completed similar work in the hydrocarbon industry
and/ or for handling hydrocarbons in any other industry” during
last 07 (seven) years ending on last day of the month,
immediately previous to the month in which the last date of bid
submission falls, shall be considered. Even in case the date of
bid submission is extended, the date originally considered as
reference date for experience criteria, shall remain unchanged. In
case bidder submits prior-experience as a sub-contractor, the
bidder shall submit a certificate from the end user / Owner/
Consultant to the owner engaged as EIC (Engineer-in-Charge)
 for the execution of said works.
 The value of completed work for evaluation shall be considered
as under:
(a) One similar completed work (including goods and services
tax) costing not less than the value mentioned below,
Amount in Rs. Lakh
1187.60

OR
(b) Two similar completed works (including goods and
services tax) each costing not less than the value mentioned
below
Amount in Rs. Lakh
950.08
OR
(c) Three similar completed works (including goods and
services tax) each costing not less than the value mentioned
below.

Amount in Rs. Lakh

712.56

The similar work mentioned above is works involving "Combined

station works involving "Mechanical Piping /erection of
equipment/ Tank construction" with or without associated
"Civil works/ structural works/ Instrumentation
works/Electrical works" in the hydrocarbon industry and/ or
for handling hydrocarbons in any other industry".

For work done as subcontractor, necessary documentary evidence

from end user/ Owner/ Consultant to the owner engaged as EIC
(Engineer-in-Charge) for carrying out works as subcontractor is to
be furnished along with bid.

Complete Details as per Clause 30.1.2 of SIT Section-B

Commercial
b. Technical Qualification 7.0.0 BID QUALIFICATION CRITERIA/ EVALUATION – TECHNICAL
Criteria All tenderers may note that all necessary documents
towards fulfilling BQC criteria are to be submitted during
the bid stage itself. Bids shall be evaluated ONLY on the
basis of documents submitted/referenced along with the
bid. Any NEW work record references forwarded after the
bid stage or as response to queries, will NOT BE
considered for evaluation if they have not been referenced
in the original bid.
Any Tenderer participating in this bidding must have
experience as described herein and the evaluation of their
offers shall be primarily done on the basis of the qualifying
 criteria as mentioned in subsequent clauses:
7.1.0 TECHNICAL EXPERIENCE/QUALIFICATION FOR MAIN
BIDDER/ TENDERER AS SOLE BIDDER: INDIVIDUAL
(PROPRIETARY)/ PARTNERSHIP/ COMPANY:
7.1.1 The Tenderer shall be primarily a party having requisite
process piping and equipment erection experience on their
own.
7.1.2 The Bidder shall have experience of having successfully
executed Mechanical works involving high pressure piping
(minimum 8” size piping of class 300 and above in process
line) along with erection of any two types of equipment like
valves, pumping units, metering skids, filtration skids,
scraper traps, basket strainers, coalescer filters, sump
tank or any other mechanical equipment in the
hydrocarbon industry or for handling hydrocarbons in any
other industry in the preceding 7 (seven) years ending on last
day of the month, immediately previous to the month in which
the last date of bid submission falls. Even in case the date of
bid submission is extended, the date originally considered as
reference date for experience criteria, shall remain
unchanged.
7.1.3 Documents in support of above in the form of copies of Work
Order, Bill of quantities, execution/ experience/ completion
certificate, etc. shall also be furnished in addition to other
stated requirements. For work done as sub-contractor,
necessary documentary evidence from client / end user for
carrying out works as sub-contractor to be furnished along
with bid. Submitted documents shall clearly indicate the
maximum size and pressure rating of piping executed along
with equipment erected under the contract.
7.1.4 The Tenderer have the option to carry out the associated Civil,
Specialized Mechanical Works, Instrumentation and
Electrical, on its own or through subcontractors as detailed in
clause no 7.2 to 7.5 and sub clauses therein.
7.1.5 Tenderer is required to give an undertaking/ commitment
letter along with their bid for mobilizing separate/independent
construction teams/group along with the machinery and
equipment in different stations to ensure the timely
completion of the work within the completion period as
stipulated in the tender.
7.2.0 Experience Criteria for Specialised Works (applicable for
all the groups, individually as well as cumulatively):
a) As the tendered works include the following specialized
works, which require expertise in their specific fields, the
tenderer may engage sub-contractor specialists of proven
capability/experience for execution of these works in case the
tenderer on their own doesn’t have the requisite
expertise/experience.
Specialized Mechanical Works
i) Welding Radiography Inspection Services
ii) Hot Tapping Works
 iii) Supply and installation of HOT/EOT crane
iv) Flexibility and Network Analysis
b) The list of proposed sub-contractors shall be furnished by the
Tenderer while submitting their offer.
c) The bidder may utilize Sub-Contractor/Vendor from the list of
recommended vendors specified in IOCL-PL-PJ-MECH-
VENDOR LIST-202 under Technical Specification
(Mechanical).
d) In case, the bidder desires to utilize sub-contractor/vendor
other than from the approved /recommended list, bidder is
required to submit the experience credentials (meeting the
requirements specified below) along with commitment letter
from the proposed sub-contractor after award of work order
for review and approval of the owner.
e) The sub vendor proposed shall have experience of carrying
out respective mechanical works in the hydrocarbon industry
and/or for handling hydrocarbons in any other industry during
last seven years ending on the last day of the month,
immediately previous to the month in which the last date of
bid submission falls. Even in case the date of bid submission
is extended, the date originally considered as reference date
for experience criteria, shall remain unchanged. Documents
in support of the capability/ experience shall be in the form of
copies of work order along with execution/ experience/
completion certificate etc.
7.2.1 Welding Radiography Inspection Services
The Tenderer (or their associates/ sub-contractor, if any) shall
have experience of carrying out welding radiography
inspection services in the hydrocarbon industry and /or for
handling hydrocarbons in any other industry in last seven
years ending on the last day of the month, immediately
previous to the month in which the last date of bid submission
falls, shall only be taken into consideration against each work
order. Even in case the date of bid submission is extended,
the date originally considered as reference date for
experience criteria, shall remain unchanged.
7.2.2 Hot Tapping Works
a) Hot tapping/ Stoppling Works
The Tenderer (or their associates/ sub-contractor, if any) shall
have experience of carrying out HOT Tapping work for creating
branch line of minimum 24” dia and 600# class rating in the
hydrocarbon industry and/or for handling hydrocarbons in any
other industry in last seven years ending on the start date of
download/sale of tender document.

b) Supply of Hot Tapping / Stoppling Fittings

The Tenderer (or their associates/ sub-contractor/
manufacturer, if any) shall have previous experience of
supplying materials like hot tapping/stoppling/plugging fittings
for 24” 600# rating or higher in the hydrocarbon industry and/
or for handling hydrocarbons in any other industry during last
 7(seven) years ending on the start date of download/sale of
tender document.

c) Supply installation of HOT/ EOT crane:

The Tenderer (or their associates/ sub-contractor, if any) shall
have previous experience of carrying out design, supply,
erection, installation, testing and commissioning of
HOT/EOT cranes of capacity not less than 10 tonnes in last
seven years ending on the last day of the month, immediately
previous to the month in which the last date of bid submission
falls, shall only be taken into consideration against each work
order. Even in case the date of bid submission is extended,
the date originally considered as reference date for
experience criteria, shall remain unchanged.

d) Flexibility and Network Analysis

i. Flexibility Analysis: The Tenderer (or their associates/ sub-
contractor/ vendor, if any) shall have experience of carrying
out model building, flexibility and piping stress analysis
using computer software CAESAR-II latest version or
equivalent, in the hydrocarbon industry and/or for handling
hydrocarbons in any other industry during last 7(seven)
years ending on the start date of download/sale of tender
document.
ii. Network Analysis: The Tenderer (or their associates/ sub-
contractor/ vendor, if any) shall have experience of carrying
out model building and flow analysis by using Pipenet/
Sprink/ Flowmaster software in the hydrocarbon industry
and/or for handling hydrocarbons in any other industry
during last 7(seven) years ending on the start date of
download/sale of tender document.

7.3.0 Civil Works:

7.3.1 The Bidder or their associate(s)/ sub-contractor(s), as a main
contractor or as an approved sub-contractor (by the end-
client), should have successfully completed similar nature
Civil works i.e., “Construction of Reinforced Cement
Concrete (RCC) structures and associated civil work etc.”
as per criteria given below—

TECHNICAL (EXPERIENCE) CRITERIA FOR CIVIL

WORKS

One similar nature works each costing not less

than ₹ 241.97 Lakhs (including Goods & Services
Tax/ Service Tax whichever is applicable)
successfully completed during last 7 (seven) years
against single work order.

7.3.2 The work completed during last 7 (seven) years ending on the
last day of the month, immediately before the month in which
the last date of bid submission falls, shall only be considered
for Technical Qualification for civil works. Even in case the
date of bid submission is extended, the date originally
considered as reference date for experience criteria, shall
 remain unchanged.
7.3.3 Documents in support of above in the form of copies of work
order, execution/ experience/ completion certificate, etc.
shall also be furnished in addition to other stated
requirements.
7.3.4 The final techno-commercial evaluation shall be done on the
basis of evaluation of financial soundness, past experience,
present commitment, capability to deploy specified
manpower & equipment for the work and confirmation
regarding strict adherence to the time schedule to be
submitted in the form of a bar chart for the present work.
7.3.5 While bidding, prospective Tenderer(s) shall ensure on their
own that the above qualifying criteria have been fully
understood and complied with and the same shall be
evaluated based on the documents submitted with their offer
in line with tender conditions.
7.3.6 The Tenderer shall satisfy himself and submit all enclosures
along with the bid as defined in the checklist. The Tenderer
shall submit all relevant data, documentation and drawings
as specified in the checklist so as to enable the owner to
conclude the evaluation at the first instance itself. Incomplete
information/ submission will be treated as non-compliance
and no technical clarification may be sought from the
Tenderers.

7.4.0 Instrumentation & OFC Works

7.4.1 Experience Criteria
a) The bidder on his own should have the experience of having
carried out instrumentation works involving instrumentation
items like pressure transmitters, flow meters, density meters,
level transmitters, pressure switches, cable laying and
termination, control panels, UPS system etc. Requisite
experience details (as per Annexure-I-1) to be submitted by
the bidder along with the copies of the work order and end
users’ completion certificate.
b) If bidder proposes to get the instrumentation jobs done
through sub-contractor, requisite experience details along
with end users performance certificate to be submitted in
respect of sub-contractor.
c) Bidder to confirm whether the instrumentation Jobs shall be
done by the bidder itself or sub-contractors shall be deployed
for instrumentation front. Bidder to submit the filled in
Annexure- I-2 for proposed sub-contractor for
instrumentation work, if any.
d) Bidder to note that in case sub-contractor is deployed for the
instrumentation related works, the above details to be
obtained from the sub-contractor and submitted along with
the bid. Bidder to submit filled Annexure-I-1 in respect of the
instrumentation works for proposed sub-contractor.

7.4.2 Qualification / Experience Details for Technical Manpower

 for Instrumentation & OFC Jobs
Instrumentation works: CSW
a) Bidder to note that for instrumentation and OFC works site
engineer shall have minimum qualification of diploma in
Instrumentation / Electronic engineering either with ten years
of independent installation and commissioning experience or
should have supervised at least 2 similar jobs during the last
five years.
b) The technical manpower should have—
i) Adequate experience to coordinate with other agencies
carrying out sequential work activities related to Civil /
Mechanical / Electrical Works, so as to avoid any damage to
Owner supplied or Contractor supplied
instruments/equipment.
ii) Knowledge of preparation of cable schedules/termination
schedules/ as-built drawings etc. and their approval
procedures.
Supporting documents in respect of qualification and
experience must be submitted for the technical manpower
planned to be deployed.
i. The technician shall be capable of carrying out electrical
terminations, soldering/de-soldering, understanding wiring
diagrams, cable schedules, isometric / perspective drawings
for equipment mounting and handling common test
instruments, piping experience, tube bending etc.
ii. The eligibility criteria shall include experience in handling
electronic instrumentation, UPS etc. The experience shall
also cover inspection of goods.
7.4.3 Details Of Sub-Contractors
Bidder to note that in case sub-contractor is deployed for the
instrumentation jobs, the details from Sr. 7.4.1 to 7.4.2 above
shall be submitted by sub-contractor along with consent
letter to carry out the instrumentation jobs covered under the
tender.
7.5.0 Electrical Works
Evaluation of the tenderer shall be primarily done based on
the following qualifying criteria:
a) The bidder should have carried out the installation, testing
and commissioning of HT equipment such as HT panels,
Transformers, HT Motors during last seven years ending on
last day of the month, immediately previous to the month in
which the last date of bid submission falls. Bidder shall
submit copies of work order & completion certificate/proof of
execution in support of the above.
b) If bidder is not having past experience for Electrical works,
then bidder has to propose suitable electrical sub-
contractor(s) who has the requisite experience mentioned in
the above-mentioned clause and submit commitment letter
from them along with copies of work order & completion
certificate as mentioned at (i) above.
 c) Execution of Electrical works:
i. The electrical installation jobs are to be carried out by
licensed electrical contractor and bona fide men holding
supervisory competency certificate and wireman certificate.
ii. Bidder must submit copies of valid Electrical Contractor
License, Supervisory Competency Certificate & Wireman
Certificate issued by Electrical Inspectorate/ State Govt. in its
own name or in the name of an agency which shall be engaged
for carrying out electrical works at site(s).
Alternatively,
The bidder can furnish an undertaking that valid Electrical
Contractor License, Supervisory Competency Certificate &
Wireman Certificate for the electrical works executing agency
shall be submitted to Engineer-in-charge for verification
before start of electrical works at site(s).
Note:
1. The job / work(s) completed & commissioned in during last
seven years ending on the last day of the month, immediately
previous to the month in which the last date of bid submission
falls, shall only be taken into consideration against each work
order. Even in case the date of bid submission is extended,
the date originally considered as reference date for
experience criteria, shall remain unchanged shall only be
considered for technical qualification as per the above
criteria. The bidder shall submit copy of relevant work order(s)
& completion certificate(s) meeting the above-mentioned
criteria.
2. The final technical evaluation shall be done on the basis of
evaluation of past experience, present commitment,
equipment owned, credentials of the sub-contractors
proposed, capability to deploy specified manpower &
equipments for the work and confirmation regarding strict
adherence to the time schedule to be submitted in the form of
a bar chart for the present work.
3. In addition to above, the performance of past/ ongoing works
executed for IOCL, if any, and performance in past/ ongoing
works for other clients shall have important bearing in
evaluating the bidders’ technical capability.
4. Relevant documents, such as copies of Work Order (including
detailed scope of work) and Completion Certificate,
supporting the claim shall be furnished along with the offer.
7.6.0 The performance of the Tenderer in the past/ ongoing
works executed for IOCL, if any, and/or performance in
past/ ongoing works for other clients shall have an
important bearing in evaluating the Tenderers’ technical
capability. Tenderers are liable to be technically ineligible
based on poor/ non-satisfactory performance in past/
ongoing works executed for IOCL or for any other client.
7.7.0 The final techno-commercial evaluation shall be done on the
basis of evaluation of financial soundness, past experience,
present commitment, credentials of the sub-contractors
 proposed (if any), capability to deploy specified manpower &
equipments for the work and confirmation regarding strict
adherence to the time schedule to be submitted in the form of
a bar chart for the present work.
7.8.0 Tenderer to note that the issuance of the tender document is
not to be construed as the qualification for the tendered work.
While bidding, prospective Tenderer(s) shall ensure on their
own that the above qualifying criteria have been fully
understood and complied with and the same shall be
evaluated based on the documents submitted with their offer
in line with tender conditions.
The Tenderer shall satisfy himself and submit all enclosures along
with the bid as defined in the checklist. The Tenderer shall submit all
relevant data, documentation and drawings as specified in the
checklist so as to enable the owner to conclude the evaluation at the
first instance itself. Incomplete information/ submission will be
treated as non-compliance and no technical clarification may be
sought from the Tenderers.
6.0 Others
a. EMD The tenderer shall furnish Earnest Money Deposit, at the time of
submission of the bid, as mentioned below:

Amount in Rs. Lakh

5.94
MSE Bidder have to also submit EMD being works contract.
Complete Details as per Clause 29.0.0 and its sub clauses of SIT
Section B Commercial
b. Performance ISD shall be 2.5 % of Nominal Contract Value which is required to
Security/ISD/SD be submitted at time of contract signing. Alternatively, full
SD@10% of nominal contract value may be submitted.
c. Concurrent Commitment Not Applicable
requirement
d. Net worth Applicable
Complete Details as per Clause 30.1.5 of SIT Section B
Commercial
f. Integrity Pact (In case of To be Signed and Submitted along with bid
Tenders>10 Crs) Complete Details as per Clause 30.1.5 of SIT Section B
Commercial
g. Independent External Applicable
Monitor, Name (In case of
Tenders>10 Crs)
h Advance Applicable
Payment/Mobilization Complete Details as per Clause 24.0.0 of SCC Section B
Advance Commercial
i Incentive Clause Applicable
Complete Details as per Clause 25.0.0 of SCC Section B
Commercial
j Additional BG Not Applicable
i. Helpdesk Contact IOCL E-tender portal
Indian Oil Help Desk: (updated details available at
https://iocletenders.nic.in/)
Mobile: 91-7838108507/7838879825/8076316357
Landline: 0091-0124-2861416/2861417/2861418
Email: [email protected]
j. Tender Inviting Authority GM (Contracts)
(TIA)/ Submission Office Indian Oil Corporation Limited (Pipelines Division)
Address
A-1, Udyog Marg, Sector-1, NOIDA (UP) 201 301, INDIA
Phone: 91-120-2448408/8414/8421
E-mail: [email protected]; bhatis@@indianoil.in;
[email protected]

Other Important Points

1. Physical Bids will not be accepted. Tender Document can be downloaded from
https://iocletenders.nic.in and on line bids are required to be submitted with Digital signatures on the
system.
2. The tender documents are non-transferable.
3. IOCL reserves the right of annulment of tender without assigning any reasons whatsoever.
4. The Tenderers shall upload scanned copy of necessary documents in support of required qualification
and experience along with their offer as per instruction given in the Special Instructions to Tenderers.
5. Revesre Auction is not Applicable.
6. MSE Bidder have to also submit EMD being works contract.

Signature Not Verified

Digitally signed by ASHOK KUMAR
Date: 2024.10.16 15:01:31 IST
Location: Indian Oil Corporation Ltd-IOCL