Though two dimensional (2D) neutron tomography has been used for a number of years for various industrial applications, its combination with volume visualization technique, which gives a three dimensional (3D) tomography image, has not received much attention. In order to exploit this powerful technique in the field of neutron imaging and highlight its potential applications, a 3D neutron computed tomography system has been developed for the visualization of the interior structure of the objects in their actual relative positions and orientations. The method involves first obtaining 2D neutron tomography images and then combining these images into a 3D volume data. Volume rendering techniques are used for visualization of such volume data. Industrial application of this technique in opening up an object layer by layer or cutting it at any particular angle without physical disassembly of the object is demonstrated with the help of some especially fabricated samples. Use of such a technique can overcome many of the limitations of conventional radiography or 2D neutron tomography. The experiments using this imaging setup have been conducted at a 400 KW swimming pool-type reactor APSARA situated at the Bhabha Atomic Research Centre, Bombay. The neutron flux used in these experiments is 1×106 n/cm2/s with a L/D ratio of 90 and neutron beam size of 15 cm×15 cm. A neutron imaging camera consisting of a LiF+ZnS6 based neutron scintillator, image intensifier and charge coupled device based detector has been used in these experiments. Two and three dimensional reconstruction software has been developed for interactive examination of the interior of various types of industrial objects. Experimental and theoretical methods used in this work are discussed and results of experiments conducted using the 3D reconstruction techniques are presented in the article. Potential use of this technique for various industrial applications is also discussed.