By Simon Evans

MIAMI (Reuters) - With shiny new rings on their fingers, the Miami Heat began their NBA title defense in confident fashion with a 120-107 win over Eastern Conference rivals the Boston Celtics on Tuesday.

Miami were presented with championship rings before the game to mark their second NBA title and the first since the creation of the 'Big Three' with the arrival of Lebron James and Chris Bosh to team up with Dwyane Wade.

Ray Allen made his Miami debut against his old team and put aside any concerns about his fitness with 19 points as the home crowd taunted the Celtics with chants of "We got Ray!".

Last season's Most Valuable Player James marked his first ring ceremony with 26 points but had to sit out most of the fourth quarter with leg cramps.

Wade top scored with 29 points, while Bosh delivered down the stretch and finished with 19 points.

Miami were 19 points up early in the fourth but, in the absence of James, Boston launched a comeback and reduced the deficit to four with just over two minutes remaining on the clock.

The Heat rallied, however, to gain a win against the team they defeated in last year's Eastern Conference championship game.

Paul Pierce had 23 points and Rajon Rondo 20 for the Celtics.

(Reporting by Simon Evans, editing by Nick Mulvenney)