34In that context, that finding sought to preclude an interpretation whereby the production of energy products, which is carried out by means of producing an intermediate product, such as steam, renders the exemption concerning the chargeable event giving rise to taxation laid down by that directive inapplicable solely due to that intermediary. The Court has made clear in that regard that the consumption of energy products cannot, solely on account of its form, be deprived of the benefit of that exemption, provided that it contributes to the technological process of producing energy products (see, to that effect, judgment of 7 November 2019, Petrotel-Lukoil, C‑68/18, EU:C:2019:933, paragraphs 28 and 30).
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