I have a 37.5 kva 480/ 208-120v three phase wye dry type transformer mounted on an angle iron frame 10' aff. The warehouseman wants to install shelves in front of this unit. The transformer itself is marked with minimum clearances (mainly for heat dissapation). I see in section 450.13 (A) that wall mounted transformers less than 600 v do not have to be "readily accessible". 110.26 (A) "working clearances" do not seem to apply to transformers because it is unlikely that a transformer would require maintenance, adjustment or inspection while energized. So, my question is this: If the code says it doesn't have to be readily accessible does that automatically revert to "accessible". If so article 100's definition of accessible would conflict with a transformer mounted 10' above the floor. I am referring to the part that says (not gaurded by elevation). Do I just follow NEC 110.3 (B) and go with the manufacturers instructions?