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When calculating the Spell Resistance benefit of a summoned creature with the Celestial template, the template adds 1 CR if the creature has 5 HD or more. The spell resistance factor is based on 5 + the CR.

Do we use the original CR of the monster, or the new one after the CR adjustment of the celestial template?

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Use the celestial creature's updated CR to determine its SR

The template celestial creature on Rebuild Rules (that are used when creating a whole new stat block for a creature) on Defensive Abilities says the a creature to which the celestial creature template's been applied "gains SR equal to new CR +5" (emphasis mine).

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