This is a 4 piece instrument panel set from Cutting Edge Modelworks.  The instrument panel is resin with fine needles in each of the gauges.  You have two options for the instrument panel.....use the resin panel as is and paint it up......or you can drill out the gauges and attach the clear acetate sheet behind the resin instrument panel.  

The resin for the gauges is very thin, so I was easily able to "drill" them out with a sharp X-Acto knife.  The clear acetate sheet has the gauges printed on it, so all you are required to do is apply white paint to the back side of the gauges on the  acetate sheet and attach the sheet to the back of the resin instrument panel.  I chose to do mine with the acetate sheet.  The instrument panel is beautifully detailed and matches all my reference photos.  Below you can look at the Cutting Edge panel on the left and the Hasegawa panel on the right.  The Hasegawa instrument panel is inaccurate and lacks the high detail that should be automatic on all 1/32 kits.  I highly recommend this instrument panel for anyone wanting to give their 1/32 Bf-109E a much higher level of detail in the cockpit.

Steve

Cutting Edge instrument panel	1/32 Hasegawa instrument panel