Comment of the statement resiration is an energy producing process but ATP is being used in some steps of the process.

Explanation

Respiration is necessary catabolic which occures in stepwise to produces energy. Whenever bioligical system requires energy it is provided by hydrolysis of ATP molecules. When one ATP is hydrolysed to ADP+PI,i.e., one phosophate bond is borken down, thus producing 73 kcal energy.
Thus, ATP is utlised only when it is required so as to maintain the respiratory balance sheet