Nice to see someone asking a question and adding a good photo with it !
From what the picture shows .. whoever did the boxing in did a nice neat job. The flue can be inspected at a later date when the boiler has it's service. The one thing they didn't do was seal the edged with caulk. This would have stopped the ..Dust .. from escaping. That's all it is dust.
The reason they didn't seal the edges is because, when that front panel gets removed, a caulked edge would leave a bit of decorative damage on the ceiling that would need to be redone (the paint will peel). Personally I would have finished it off and redo it when need be.
Nothing to worry about .. It's not carbon monoxide. Just to ease your mind press the test button on your alarm. By the way all the C/M alarms I have fitted (100s) have usually said 'Don't fit close to the boiler'.