I agree that any piece of equipment used to "accept" product must be calibrated. Records of this calibration activity must be able to be retrieved as well.
...I remember a "story" I heard once of an auditor who wanted to see the calibration records for a 6inch metal rule he found on top of a mylar complete with part. The QA manager argued the rule was calibrated at the manufacturer and didn't need an independent calibration to be performed. Auditor disagreement ensured

So... the QA manager called the President of the rule manufacturer (quite a large company too who are well known for supplying measurement equip all over the world) at 3am local time and passed the phone to the auditor who promptly got an earful for even suggesting the rule was "out of calibration" and he'd be sued for liable if he took the matter further....
what do you think the auditor did then? ... what would you do in his shoes?