Re: splice in panel
Section 312.8 states the following:
Enclosures for switches or overcurrent devices shall not be used as junction boxes, auxiliary gutters, or raceways for conductors feeding through or tapping off to other switches or overcurrent devices, unless adequate space for this purpose is provided. The conductors shall not fill the wiring space at any cross section to more than 40 percent of the cross-sectional area of the space, and the conductors, splices, and taps shall not fill the wiring space at any cross section to more than 75 percent of the cross-sectional area of that space.
Most enclosures are intended to accommodate only those conductors that will be connected to terminals for switches or overcurrent devices within the enclosures themselves. Where adequate space is provided for additional conductors, such as control circuits, the total conductor fill in the enclosure may not exceed 40 percent of the cross section of the wiring space in the enclosure, and no more than 75 percent if splices or taps are necessary.
Example
If an enclosure has a wiring space of 4 in. by 3 in., the cross-sectional area is 12 in.2 Thus, the total conductor fill (see Chapter 9, Table 5 for dimensions of conductors) at any cross section cannot exceed 4.8 in.2 (40 percent of 12 in.2), and the maximum space for conductors and splices or taps at any cross section cannot exceed 9 in.2 (75 percent of 12 in.2).
In general, the best way to avoid overcrowding enclosures is to use properly sized auxiliary gutters (366.5 and 366.8) or junction boxes (314.16 and 314.28). See 430.10 and commentary for wiring space in enclosures for motor controllers and disconnecting means. See also 110.59 for tunnel installations over 600 volts.