The Supreme Court has viwed the investigation of an offfence as
1. Proceeding to the spot
2. Ascertainment of the facts and circumstances of the case
3. Discovery and arrest of the suspected offender
4. Collecting of evidence relating to the commission of the offence which consist of:
a. examination of various persons Iincluding the accused and the reduction of their statements into writing, if the officers think fit
b. search of places of seizre of things considered necessary for the investigation or to be produced at the trial and
5. formation of the opinion as towhether on the materials collected there is a case to place the accused before a magistrate for trial, and if so, taking the necessary steps for the same by the filing of a charge sheet under s.173
Thus statements recorded during the above process would be 161 statement (except panchanamas) and therefore would be hit by the bar of 162 Cr.P.C.