Contractor dug into a rigid conduit with THHN wire supplying power to a backflow heater. Contractor said code allowed him to splice and repair the wiring at that point. Contractor butt spliced, taped, applied heat shrink and installed a PVC sleeve over the damaged area. The conductors are not listed for direct burial but the contractor maintains that the installation falls under the direct burial method and therefore qualifies for a splice without using a box. I do not believe that the NEC defines a rigid conduit with THHN conductors as a direct burial method and the splice should be made with the methods defined for the conditions.