dbt-sqlserver 1.7.2 is_incremental() not compiling and overwrites the incremental table

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The problem I’m having

The incremental target table was being created on every run.

What I’ve already tried

First i ran the model with materialized=table.
Now that the table exists which is a pre-requisite for an incremental materialization. I changed the model materialization from table to incremental, then I got newer records from the source table to be inserted into the target table. But when I looked at the compiled models the : if is_incremental()

select * from final
{% if is_incremental() %}
    where reference_dt > select max(reference_dt) from {{ this }}
{% endif %}

was not evaluated from the compiled model.

compiled model:
with final as (
    select *
    from "db"."dbo"."table_name"
) 

select * from final
;');