In the manga Ryuk tells Light that, and it's in the rules. At the end of the manga we get a flashback to their first meeting and Ryuk telling him that, and Light going: "Is that because Heaven or Hell don't exist in the first place?" and Ryuk is impressed Light saw through his trick.Ebola_chan said:If I recall, it's one of the rules of the Death Note that whoever writes in it cannot go to either Heaven or Hell. I guess it's different in the manga.
'A person who uses the Death Note can go neither to Heaven or Hell' is not a LIE technically, it's just misleading on purpose.