FIFA.com reports that Tevez denies refusing his manager’s orders in a statement issued to Press Association sport.
He said, "In Munich on Tuesday I had warmed up and was ready to play. This is not the right time to get into specific details as to why this did not happen. But I wish to state that I never refused to play. There was some confusion on the bench and I believe my position may have been misunderstood. Going forward I am ready to play when required and to fulfil my obligations."
The incident in question appears in the video below.
In a postgame news conference, a furious Mancini said Tevez was "finished" with him. To what extent this was a "heat-of-the-moment" reaction is unclear. Mancini will meet with club bosses in the next day or two to discuss the matter.
Tevez did not specifically address the incident in a postgame interview, but talked about wanting to leave the club for the last year.
Liverpool legend Graeme Souness laid into the player in his post-game analysis, saying "he is one bad apple."