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Since you've already spent the money on a new board it seems unconscionable that the service company would tell you you need a new furnace. Granted intermittent problems are difficult to diagnose but this one sounds like it could be an iffy connection most likely the on the cable supplying power to the gas valve. Since you have a new board a bad connector on the board is very unlikely. A bad connector at the valve is possible so is a bad cable between the board and the valve.