Consider this:
An existing dwelling with a wall sconce. The homeowner wants the sconce some feet away from the existing, as built, location.
I am now going to rewire the existing installation by removing the existing lighting outlet box and use a NM Tap Device made of insulating material to connect a new NM cable to the existing cable, and then, I am going to artfully fish the new NM cable to the new sconce location and cut in a new lighting outlet in the existing wall surface.
Seems that the key word here is rewire. This clearly encompasses the existing wiring that is not fished and allows the alteration by fishing.
Afterwards, the wall at the original sconce location is closed, without a box, burying the NM Tap Device.
But you do not start out with a cable that is concealed.... it is accessible in the box. You are concealing in by this action.