CUMMINS INC.
EXHIBIT INDEX

Exhibit No.   Description of Exhibit  
     
3(a) Restated Articles of Incorporation of Cummins Inc., as amended (incorporated by  
  reference to DEF 14A dated April 5, 2007, by reference to Quarterly Report on Form 10-Q  
  for the quarter ended March 25, 2001, by reference to Quarterly Report on Form 10-Q for  
  the quarter ended April 3, 1994, by reference to Quarterly Report on Form 10-Q for the  
  quarter ended October 1, 1989 and by reference to Form 8-K dated July 26, 1990).  
     
3(b) By-laws of Cummins Inc., as amended and restated effective as of October 8, 2002  
  (incorporated by reference to Annual Report on Form 10-K for the year ended  
  December 31, 2003, by reference to Form 8-K dated February 16, 2006, by reference to  
  Form 8-K dated May 12, 2006, by reference to Form 8-K dated December 18, 2006).  
     
4(a) Credit Agreement, dated December 1, 2004, among Cummins Inc., Cummins  
  Engine Co. Ltd., Cummins Power Generation Ltd. and Newage International Limited, as  
  Borrowers, and JPMorgan Chase Bank, N.A., as Administrative Agent, Issuing Bank and  
  Swingline Lender, Citicorp USA, Inc., as Syndication Agent, and Bank of America, N.A.,  
  The Bank of Nova Scotia and The Royal Bank of Scotland plc., as Co-Documentation  
  Agents (incorporated by reference to Annual Report on Form 10-K for the year ended  
  December 31, 2004).  
     
10(a) 2003 Stock Incentive Plan, as amended (incorporated by reference to Annual Report on  
  Form 10-K for the year ended December 31, 2006).  
     
10(b) Target Bonus Plan (incorporated by reference to Annual Report on Form 10-K for the year  
  ended December 31, 1996).  
     
10(c) Deferred Compensation Plan (incorporated by reference to Annual Report on Form 10-K  
  for the year ended December 31, 1994).  
     
10(d) Key Employee Stock Investment Plan, as amended (incorporated by reference to Quarterly  
  Report on Form 10-Q for the quarter ended July 3, 1994).  
     
10(e) Supplemental Life Insurance and Deferred Income Plan (incorporated by reference to  
  Annual Report on Form 10-K for the year ended December 31, 1996).  
     
10(f) Financial Counseling Program (incorporated by reference to Quarterly Report on  
  Form 10-Q for the quarter ended July 3, 1994).  
     
10(h) Deferred Compensation Plan for Non-Employee Directors, as amended, effective as of  
  April 15, 1994 (incorporated by reference to Annual Report on Form 10-K for the year  
  ended December 31, 1994).  
     
10(i) Key Executive Compensation Protection Plan (incorporated by reference to Quarterly  
  Report on Form 10-Q for the quarter ended October 2, 1994).  
     
10(j) Excess Benefit Retirement Plan (incorporated by reference to Quarterly Report on  
  Form 10-Q for the quarter ended October 2, 1994).  
     
10(k) Employee Stock Purchase Plan (incorporated by reference to Annual Report on Form 10-K  
  for the year ended December 31, 1998).  
     
10(l) Retirement Plan for Non-Employee Directors of Cummins Inc., as amended February 1997  
  (incorporated by reference to Quarterly Report on Form 10-Q for the quarter ended  
  March 30, 1997).  
     
10(m) Three Year Performance Plan, as amended February 1997 (incorporated by reference to  
  Quarterly Report on Form 10-Q for the quarter ended March 30, 1997).  
   
10(n) 1992 Stock Incentive Plan (incorporated by reference to Annual Report on Form 10-K for
  the year ended December 31, 1995, Exhibit 10(s)).
   
10(o) Restricted Stock Plan for Non-Employee Directors, as amended February 11, 1997
  (incorporated by reference to Quarterly Report on Form 10-Q for the quarter ended
  March 30, 1997).
   
10(p) 2006 Executive Retention Plan (incorporated by reference to Annual Report on Form 10-K
  for the year ended December 31, 2005).
   
10(q) Senior Executive Bonus Plan (incorporated by reference to Annual Report on Form 10-K
  for the year ended December 31, 1996).
   
10(r) Senior Executive Three Year Performance Plan, as amended February 11, 1997
  (incorporated by reference to Quarterly Report on Form 10-Q for the quarter ended
  March 30, 1997).
   
10(s) Fifth Amendment of Cummins Inc. Supplemental Life Insurance and Deferred Income
  Plan (incorporated by reference to Annual Report on Form 10-K for the year ended
  December 31, 2005).
   
12 Calculation of Ratio of Earnings to Fixed Charges (filed herewith
   
21 Subsidiaries of the Registrant (filed herewith).
   
23 Consent of PricewaterhouseCoopers LLP (filed herewith).
   
24 Powers of Attorney (filed herewith).
   
31(a) Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).
   
31(b) Certification Pursuant to Section 302 of the Sarbanes-Oxley Act of 2002 (filed herewith).
   
32 Certifications Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (filed herewith).

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