New Delhi, Dec 29 : Ahead of the UP Assembly polls, the politics over the perfume and recovery of huge illegal cash from a manufacturer have heated up and has taken the center stage. While the BJP is linking the money with the Samajwadi party (SP), the SP is alleging that the businessman Piyush Jain has links with the BJP. Akhilesh Yadav, Samajwadi Party President, alleged that the recovery of unaccounted cash belongs to the BJP. He claimed that the raid at Piyush Jain's house was a case of mistaken identity as his name is similar to Pushparaj Jain, an SP MLC.Yadav said that the demonitisation has failed as exposed by the recovery of the cash. The BJP is linking the money with the SP and refers to the 'Samajwadi perfume' launched recently. The SP denies this saying that the perfume was launched by a person, who is the brother of MLC. Prime Minister Narendra Modi and Home Minister Amit Shah both on Tuesday attacked the Samajwadi Party on this issue. Modi in his speech referred to the Piyush Jain episode and said that some people always want to take credit for all that is being done. "Now when suitcases full of cash are coming out one after another, will they take credit for this too? They have spread the 'itr' of corruption," he said while speaking at a rally in Kanpur. The reference to 'itr' was the launch of 'Samajwadi 'itr' -- a perfume launched by perfumer Pampi Jain last month. The Prime Minister said that the people of Uttar Pradesh now know the truth and are watching every incident very minutely. Meanwhile, Union Home Minister Amit Shah also mounted a blistering attack on the Samajwadi Party when he said that ABCD for SP meant -- A for 'apradh', B for 'bhai-bhatija', C for corruption and D for 'danga'. "BJP has wiped off this ABCD. When Piyush Jain was raided, it was Akhilesh Yadav who felt uneasy. Who does this money belong to?" he asked while addressing a rally in Hardoi. The raids of multiple financial agencies were underway at the different premises of Kanpur-based businessman Piyush Jain who was arrested by DGGI under the GST Act. Cash around Rs 200 crore and gold bars, sandalwood oil has been found from his premises. The DGCI officials have so far recovered 23 kg gold, sandalwood oil worth Rs 6 crore, 500 keys, 109 locks and 18 lockers. /IANS