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What I have done in situations like that is to just add
another electrical box where I need it. The previous box can
be used to supply the power, and if you don't want an outlet
there you can remove it and cover the box with a blank cover
plate.
But the National Electrical Code requires that all connections
in wiring be made in junction boxes, and the boxes must be
accessible. You aren't supposed to cover a junction box with a
cabinet or something permanent. I suppose you could cover a
J-box with a cabinet if you made a cut-out in the back so the
box's cover could be reached. Outlets inside cabinets may be
prohibited.
But you are not supposed to make splices that are buried
inside a wall.
Bruce W. Maki, Editor.
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