The logical blocks in PLECS treat any input signal that is not 0 as a logic 1. If you want to trigger the AND block at a certain voltage level you need an additional compare block between your voltmeter and the AND block, e.g. a “Compare to constant” block.
Why you would like to implement a turn-on delay in this way is beyond me. It won’t work correctly for high switching frequencies and is computational much more expensive than simply using the turn-on delay block.