That's like asking which is better, an apple or an orange? You can make arguments for both sides and neither is any more right or wrong than the other.
That aside, you're also really not specifying P3 Celeron(Celery) or P4 Celeron(Wilty), which could make a notable difference in people's responses.
But the real question in my mind is, with the prices of low-end non-budget CPUs (Athlons and Pentiums) so low, why would anyone even bother with a budget CPU like a Celeron or a Duron in the first place?
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well...the Duron 1.3GHz outperforms the 1.7, 1.8, 1.9 and in some instances the 2GHz Celeron......thr realy question is why would u buy a Duron 1.3Ghz when its roughly the same price as a AXDA T-Bred A 1700+ ??? which handidly outperforms even the best Celeron of 2.2Ghz....