Step 1: Recall Gujarat's refinery locations.
Reliance operates a huge refinery at Jamnagar, and Indian Oil Corporation operates one at Koyali, near Vadodara.
Step 2: Confirm both process crude oil into fuel.
Both plants take crude petroleum and refine it into products like petrol, diesel and kerosene, which is what makes them oil refineries.
Final Answer:
Jamnagar and Koyali are the two oil refineries of Gujarat named here.$\boxed{\text{Jamnagar, Koyali}}$