You cannot use SQL.SQLCODE as return code for Unix. Return codes for unix have to be <= 127.
But try this:
PHP Code:
sqlplus -<<EOF1 
$usr
/$pwd 
set serveroutput on feedback off verify off heading off 
echo off 
whenever sqlerror 
exit 99
exec cqt_proc_cdr_insert
exit; 
EOF1
if [ $? -ne 0 ]
then
   
echo "!error" 
   
exit 1
fi
#go on within the unix script 
..