Fine Gael has claimed the Government manipulated job announcements for electoral gain during the general election campaign.
This follows confirmation that 300 jobs announced by the Taoiseach for an Elan plant in Macroom, Co Cork, had not been approved by the company's board.
The party's spokesman on enterprise, trade and employment, Mr Phil Hogan, yesterday accused the Government of deceiving the public.
The news that the jobs had never been approved by Elan's board was "another example of where the general public were hoodwinked by decisions and announcements by ministers prior to the election that are now unravelling on a daily basis".
He said he was particularly disturbed at the possibility of "political manipulation" from the Elan announcement as Macroom was in a marginal constituency.
"This cynical manipulation of job announcements during the general election campaign was a dismal attempt to use the power of government to undermine the democratic process."
Elan's proposed investment in Macroom has now been abandoned.