It is located in the highest part of Machu Picchu ...

It is located in the highest part of Machu Picchu (2720.56 m.s.n.m). People who travel the Inca Trail have access to Machu Picchu from this part. From here you can see Machu Picchu, Huayna Picchu and the Urubamba River. If you enter through Machu Picchu with your ticket you can enter Inti Punku.