Error : CREATE FILE encountered operating system error 32(The process cannot access the file because it is being used by another process.

One of the common reason for this error is, when we try to attach a MDF file which is already attached (to the same instance or any other instance) we get this error. So the solution is this, if you get this error when you try to attach a MDF file, then ensure that the file is not accessed by any other process or attached to any SQL Server instance already.