Respiration is generally assumed to be a catabolic process because during respiration, various substrates are broken down for deriving energy. Carbohydrates are broken down to glucose before entering respiratory pathways. Fats get converted into fatty acids and glycerol whereas fatty acids get converted into acetyl CoA before entering the respiration. In a similar manner, proteins are converted into amino acids, which enter respiration after deamination.
During synthesis of fatty acids, acetyl CoA is withdrawn from respiratory pathway. Also, in the synthesis of proteins, respiratory substrates get withdrawn. Thus, respiration is also involved in anabolism. Therefore, respiration can be termed as amphibolic pathway as it involves both anabolism and catabolism.