Management and unions from the Element Six plant in Co Clare are due to resume talks at the Labour Court today on a redundancy package for around 200 workers.
Earlier this year, the industrial diamond manufacturer announced plans to close part of its Shannon operation with the loss of 370 jobs.
It later presented a survival plan that would retain 163 of those jobs, but the workers are refusing to co-operate with the plan unless improved redundancy terms are offered to those being let go.
They say they believe that Element Six never had any intention of closing the Shannon facility.
The company, however, says it will implement the closure unless agreement is reached on the survival plan.