Steve Smith, environmental health and safety manager for the Eaton plant, added, “We have an aggressive safety program that involves everyone here. That has resulted in our cutting our accident rate in half and our worker’s compensation claims by 90 percent. All of us are extremely pleased to receive the OSHA recognition". The Eaton Heavy Duty Transmission Division Plant is a 120,000 sq ft. site with 116 employees. The plant produces steel forgings that are used in the manufacturing of Eaton transmissions, Dana axles and other truck components.