FIR is an important report and if duly recorded provides a valuable evidence. it is a valuable piece of evidence in any criminal trial either for corroborating evidence or for contradicting witnesses, FIR can be used to corroborate the Informant under S. 157 of Indian Evidence Act, 1872, or contradict the witness under S. 145 of the same Act if the informant is called as a witness in the trial. Therefore, it becomes necessary that such report be recorded in all circumstances especially where the person has come to the police station to lodge an FIR against a particular crime. FIR considered as Substantial Evidence in certain cases which the paper will discuss and in other circumstances FIR can be used as non confessional in nature for evidentiary purposes.