We know that splices in j-boxes must remain accessible. What about a section of NM cable that was used to feed a range hood and is now capped off in a wall case with a blank cover, with an undercabinet microwave installed in front of it. Or, for that matter, what about any box that has a circuit that is dead ended (no splices), blanked and spackled over?
So long as the circuit remains de-energized at the source, I see no problem. I would cut the wires out of the panel just to be sure no one re-connects them at a future date. Or, at least, identify the wires in the panel with an attached note detailing where the other end of the circuit is.
#96180 - 11/08/0510:55 PMRe: Buried box V. Buried splice
I'm talking about live wires that are fed from an unknown point. The box would be obscured by a microwave, but it does not contain a splice, just dead-headed wires. I'm interested in code references, please.
#96181 - 11/09/0511:53 AMRe: Buried box V. Buried splice
In my humble opinion, even a kitchen cabinet can be removed; I've done it plenty of times. To me, as long as the building finish doesn't cover the box, it's accessible, although not readily accessible.
Ideally, it would be better to find the other end of this section of cable and disconnect it, but it's not mandantory.