Re: NM or MC to EMT change over
I personally don?t see a reason this fitting needs to be accessible but here?s what the NFPA commentary states as printed in the 2005 NEC handbook.
300.15 (c)
NEC Handbook commentary:
Section 300.15(c) permits conduit or tubing to be used as support and protection against physical damage without terminating in a box. It also permits conduit or tubing to be used as physical protection for underground cables that exit from buildings or that are located outdoors on poles, without a box being required on the end of the conduit. A fitting to protect the wires or cables against physical damage is required on the ends of the conduit or tubing.
300.15(f) Fittings blah blah blah????????..The fitting shall be accessible after installation
NEC Handbook commentary:
Where a cable system makes a transition to a raceway to provide mechanical protection against damage, 300.15(f) permits the use of a fitting instead of a box. For example, where nonmetallic-sheathed cable that runs overhead on floor joists and drops down on a masonry wall to supply a receptacle needs to be protected from physical damage, a short length of raceway is installed to the outlet box. The sheath is removed for the length of the raceway. The cable is then inserted in the raceway and secured by a combination fitting that is fastened to the end of the raceway.
Seems to me that if you can transition a piece of UF to conduit for physical protection when it emerges from underground, and this fitting is buried underground you should be able to bury a NM transition in a wall or ceiling.
Bare in mind this fitting can be an EMT connector it doesn?t have to be a specialty connector.