From: Rabbi Moshe Sofer
To: Rabbi Avraham
The community wished to seal a nullified barrel's hole with a wooden spigot rather than lime, to allow heating water. The Chasam Sofer permits this provided the barrel was not originally designed for in-ground use, the hole was pierced without intent to re-plug, and plugging arose only after the barrel was set in place—so no new vessel is created. Because the Noda BiYehudah rules stringently on the underlying principle, the Chasam Sofer concludes he would not rely on this ruling without the concurrence of another leading authority.
Source: Shu"t Chasam Sofer YD §205