Yes, Cutler-Hammer and Eaton are essentially the same thing in terms of modern manufacturing. Eaton acquired the historic Cutler-Hammer company and fully integrated its product lines, manufacturing plants, and engineering designs into the Eaton power management portfolio. While older legacy panels and equipment still bear the classic "Cutler-Hammer" badge, brand-new replacement breakers and modern panel assemblies are produced directly by Eaton under its own name.
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