[Vpmedia]

C:\Program Files\Ubisoft\IL-2 Sturmovik 1946\MODS\DAMAGEMOD2\Effects\Smokes\SmokeBlack_plane.eff is the file imho and fly_zo is correct it comes with fabianfreds mod

that mod also adds smoke and fire to destroyed cars and guns and god knows what else, and is pretty cool, one of the best mods