"Didi (Mamata Banerjee) abusing Modi and getting angry with the Election Commission is a reflection of her frustration in the face of an imminent defeat," Moid said while addressing a poll rally in Asansol.
Targeting Banerjee for "dreaming" of becoming Prime Minister under a united Opposition, Modi said the top post is not up for auction to be bought with money acquired through scams.
"With handful of seats in her kitty, Mamata didi is dreaming of becoming Prime Minister. Had the post of prime minister been up for auction, then didi and the Congress both would have come up with the money they had looted to get it," Modi said.
"Didi, the post of prime minister is not up for auction to be bought with the money looted through Sarada and Narada scams," he said.
When the chief minister of a state stands in favour of those who are involved in scams, its the people who suffer, Modi said.
Modi also took a swipe at Banerjee over Bangladeshi actors campaigning for her party candidates.
"The TMC's condition has become such that people are not turning up for their rallies. They are forced to call actors from abroad. I feel pity for you didi, look what the brave people of Bengal have done to you," he said. "First she made infiltrators her cadres. Now she is bringing people from foreign countries to campaign for her."
Polling was underway on five West Bengal Lok Sabha constituencies - Balurghat, Maldaha North, Maldaha South, Jangipur and Murshidabad in the third phase of elections on Tuesday.
The ruling Trinamool Congress in West Bengal, BJP and Congress are the main contenders in the five seats in which the fate of 61 candidates will be decided by a 80,23,852-strong electorate.
Four seats will see four-cornered contests between the three parties and the Left. It will be a three-cornered contest in Maldaha South as no Left party is in the fray in the seat.