POWER OF ATTORNEY


        I, Robert K. Herdman, Director of Cummins Inc. (the "Corporation"),
hereby authorize and designate each of Marya M. Rose, David C. Wright,
Richard E. Harris, and Patrick J. Ward, my agent and attorney-in-fact, with full
power of substitution, to:

        (1)     prepare and sign on my behalf any Form 3, Form 4 or Form 5 under
                Section 16 of the Securities Exchange Act of 1934 and file the
                same with the Securities and Exchange Commission and each stock
                exchange on which the Corporation's stock is listed;

        (2)     prepare and sign on my behalf any Form 144 Notice under the
                Securities Act of 1933 and file the same with the Securities and
                Exchange Commission; and

        (3)     do anything else necessary or proper in connection with the
                foregoing.

        This power of attorney shall remain in effect as long as I am subject to
Section 16 with respect to the Corporation, and shall not be affected by my
subsequent disability or incompetence.



        Dated:  5/22/2008               Signed: Robert K. Herdman
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