Regarding witness statements recorded by police during investigation under the Bharatiya Nagarik…

Section 181(1) of the BNSS (formerly section 162(1) CrPC) bars the use of statements made to the police during investigation, except that when the maker is called as a prosecution witness, the accused, and with the court's permission the prosecution, may use the statement to contradict him in the manner provided by section 148 of the Bharatiya Sakshya Adhiniyam, 2023 (formerly section 145 of the Evidence Act). So the correct proposition is that the statement "can be used in the inquiry or trial by the accused or prosecution to contradict such a witness when he is called by the prosecution." It cannot be used to corroborate, it is not available against a defence witness, and the bar is not absolute because section 181(2) saves dying declarations and statements leading to the discovery of facts.