Hi Akhilesh,
the middleware queue names are configured via table CRMQNAMES.
If you want to learn about advanced configuration topics of the CRM middleware like queue names I'd reccomand the following book:
SAP CRM Middleware Optimization Guide. - Das Buch von SAP PRESS
There is even a free chapter available which focuses on inbound queue configuration:
http://www.sap-press.de/download/dateien/1329/sappress_crm_middelware.pdf
Christian