The Boeing Company has received an order from Delta Air Lines for 60 of its new-generation 757 aircraft. The order, valued at $3 billion, was the largest commercial order ever placed in the airline industry, a Boeing spokesman said. Delta plans to use the fuel- efficient 757 to replace its DC-9 and 727 planes. The Boeing 757-232 model is a twin-engine, medium-range jetliner carrying between 177 and 195 passengers. The first of Delta's 757s will be delivered late in 1984. The others will be delivered through 1990.