In my opinion, the modifier 59 would not be appropriate unless the excision of the lesion was performed through a separate incision or during a separate operative session from the hernia repair.
The bundling edit on these two procedures is based on the CPT 'separate procedure' designation on CPT code for the excision of spermatic code lipoma. Per CPT instructions, a code with this designation is one that is "commonly carried out as an integral component of a total service or procedure" and should only be reported separately with a modifier when it is"a distinct, independent procedure. This may represent a different session, different procedure or surgery, different site or organ system, separateincision/excision, separate lesion, or separate injury (or area of injury in extensive injuries)."
Cord lesions are very commonly removed during many inguinal hernia repair surgeries, and billing routinely as a separate procedure would be considered inappropriate unbundling unless the documentation supports it is distinct from the main procedure and medically necessary as a separate surgery.