CONFIG_MCU_MPC8349EMITX is not available for the default architecture x86.
Result is shown for architecture powerpc

MPC8349E-mITX MCU driver

modulename: mcu_mpc8349emitx.ko
configname: CONFIG_MCU_MPC8349EMITX

Linux Kernel Configuration
└─> Platform support
└─> MPC8349E-mITX MCU driver

In linux kernel since version 2.6.28 (release Date: 2008-12-24)  

Say Y here to enable soft power-off functionality on the Freescale
boards with the MPC8349E-mITX-compatible MCU chips. This driver will
also register MCU GPIOs with the generic GPIO API, so you'll able
to use MCU pins as GPIOs.

source code: