diff --git a/manifests/manifest.yml b/manifests/manifest.yml
index 9216562832..39cf95d980 100644
--- a/manifests/manifest.yml
+++ b/manifests/manifest.yml
@@ -42,7 +42,7 @@ components:
     dest_dir: kernels_bin
     type: git
     branch: kernels_bin
-    revision: 2479-1842
+    revision: 2479-1841
   kmdaf:
     branch: kmdaf
     dest_dir: kmdaf
diff --git a/opencl/test/unit_test/built_ins/built_in_tests.cpp b/opencl/test/unit_test/built_ins/built_in_tests.cpp
index 01f8343390..7cbf384d34 100644
--- a/opencl/test/unit_test/built_ins/built_in_tests.cpp
+++ b/opencl/test/unit_test/built_ins/built_in_tests.cpp
@@ -1479,7 +1479,7 @@ TEST_F(VmeBuiltInTests, WhenGettingBuiltinAsStringThenCorrectStringIsReturned) {
 TEST_F(BuiltInTests, GivenEncodeTypeWhenGettingExtensionThenCorrectStringIsReturned) {
     EXPECT_EQ(0, strcmp("", BuiltinCode::getExtension(BuiltinCode::ECodeType::any)));
     EXPECT_EQ(0, strcmp(".bin", BuiltinCode::getExtension(BuiltinCode::ECodeType::binary)));
-    EXPECT_EQ(0, strcmp(".spv", BuiltinCode::getExtension(BuiltinCode::ECodeType::intermediate)));
+    EXPECT_EQ(0, strcmp(".bc", BuiltinCode::getExtension(BuiltinCode::ECodeType::intermediate)));
     EXPECT_EQ(0, strcmp(".cl", BuiltinCode::getExtension(BuiltinCode::ECodeType::source)));
     EXPECT_EQ(0, strcmp("", BuiltinCode::getExtension(BuiltinCode::ECodeType::count)));
     EXPECT_EQ(0, strcmp("", BuiltinCode::getExtension(BuiltinCode::ECodeType::invalid)));
diff --git a/opencl/test/unit_test/compiler_interface/cl_compiler_interface_tests.cpp b/opencl/test/unit_test/compiler_interface/cl_compiler_interface_tests.cpp
index 6b68a47d4d..dbfa3f281c 100644
--- a/opencl/test/unit_test/compiler_interface/cl_compiler_interface_tests.cpp
+++ b/opencl/test/unit_test/compiler_interface/cl_compiler_interface_tests.cpp
@@ -79,7 +79,7 @@ TEST_F(ClCompilerInterfaceTest, WhenCompileIsInvokedThenFclReceivesListOfExtensi
     std::string receivedInternalOptions;
 
     MockCompilerDebugVars fclDebugVars;
-    retrieveBinaryKernelFilename(fclDebugVars.fileName, "CopyBuffer_simd16_", ".spv");
+    retrieveBinaryKernelFilename(fclDebugVars.fileName, "CopyBuffer_simd16_", ".bc");
     fclDebugVars.receivedInternalOptionsOutput = &receivedInternalOptions;
     gEnvironment->fclPushDebugVars(fclDebugVars);
     TranslationOutput translationOutput = {};
diff --git a/opencl/test/unit_test/fixtures/built_in_fixture.cpp b/opencl/test/unit_test/fixtures/built_in_fixture.cpp
index 759ff85cfd..5ec53a7b8e 100644
--- a/opencl/test/unit_test/fixtures/built_in_fixture.cpp
+++ b/opencl/test/unit_test/fixtures/built_in_fixture.cpp
@@ -30,7 +30,7 @@ void BuiltInFixture::setUp(Device *pDevice) {
     } else {
         builtInsFileName = KernelBinaryHelper::BUILT_INS;
     }
-    retrieveBinaryKernelFilename(fclDebugVars.fileName, builtInsFileName + "_", ".spv");
+    retrieveBinaryKernelFilename(fclDebugVars.fileName, builtInsFileName + "_", ".bc");
     retrieveBinaryKernelFilename(igcDebugVars.fileName, builtInsFileName + "_", ".bin");
 
     gEnvironment->fclPushDebugVars(fclDebugVars);
diff --git a/opencl/test/unit_test/fixtures/run_kernel_fixture.h b/opencl/test/unit_test/fixtures/run_kernel_fixture.h
index 4ee782771e..98117916c8 100644
--- a/opencl/test/unit_test/fixtures/run_kernel_fixture.h
+++ b/opencl/test/unit_test/fixtures/run_kernel_fixture.h
@@ -22,7 +22,7 @@ inline void overwriteBuiltInBinaryName(
     MockCompilerDebugVars fclDebugVars;
     MockCompilerDebugVars igcDebugVars;
 
-    retrieveBinaryKernelFilename(fclDebugVars.fileName, filename + "_", ".spv");
+    retrieveBinaryKernelFilename(fclDebugVars.fileName, filename + "_", ".bc");
     fclDebugVars.appendOptionsToFileName = appendOptionsToFileName;
 
     retrieveBinaryKernelFilename(igcDebugVars.fileName, filename + "_", ".bin");
diff --git a/opencl/test/unit_test/offline_compiler/CMakeLists.txt b/opencl/test/unit_test/offline_compiler/CMakeLists.txt
index bca3ea896c..d524f1867b 100644
--- a/opencl/test/unit_test/offline_compiler/CMakeLists.txt
+++ b/opencl/test/unit_test/offline_compiler/CMakeLists.txt
@@ -177,7 +177,7 @@ if(WIN32)
                      TARGET run_ocloc_tests
                      POST_BUILD
                      COMMAND echo deleting offline compiler files and directories...
-                     COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/copybuffer_${CLOC_LIB_DEFAULT_DEVICE}.spv
+                     COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/copybuffer_${CLOC_LIB_DEFAULT_DEVICE}.bc
                      COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/copybuffer_${CLOC_LIB_DEFAULT_DEVICE}.gen
                      COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/copybuffer_${CLOC_LIB_DEFAULT_DEVICE}.bin
                      COMMAND ${CMAKE_COMMAND} -E remove_directory ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/offline_compiler_test
@@ -189,7 +189,7 @@ else()
                      TARGET run_ocloc_tests
                      POST_BUILD
                      COMMAND echo deleting offline compiler files and directories...
-                     COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/*.spv
+                     COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/*.bc
                      COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/*.gen
                      COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/*.ll
                      COMMAND ${CMAKE_COMMAND} -E remove ${TargetDir}/${CLOC_LIB_DEFAULT_DEVICE}/*.bin
diff --git a/opencl/test/unit_test/offline_compiler/environment.h b/opencl/test/unit_test/offline_compiler/environment.h
index 90932012b3..9fe5fd22f4 100644
--- a/opencl/test/unit_test/offline_compiler/environment.h
+++ b/opencl/test/unit_test/offline_compiler/environment.h
@@ -22,7 +22,7 @@ class Environment : public ::testing::Environment {
         const std::string filename) {
 
         retrieveBinaryKernelFilename(igcDebugVars.fileName, filename + "_", ".bin");
-        retrieveBinaryKernelFilename(fclDebugVars.fileName, filename + "_", ".spv");
+        retrieveBinaryKernelFilename(fclDebugVars.fileName, filename + "_", ".bc");
 
         NEO::setIgcDebugVars(igcDebugVars);
         NEO::setFclDebugVars(fclDebugVars);
diff --git a/opencl/test/unit_test/offline_compiler/offline_compiler_tests.cpp b/opencl/test/unit_test/offline_compiler/offline_compiler_tests.cpp
index f63eb521b0..6eac79f35f 100644
--- a/opencl/test/unit_test/offline_compiler/offline_compiler_tests.cpp
+++ b/opencl/test/unit_test/offline_compiler/offline_compiler_tests.cpp
@@ -3181,7 +3181,6 @@ TEST(OfflineCompilerTest, givenUseLlvmBcFlagWhenBuildingIrBinaryThenProperTransl
     auto mockFclOclDeviceCtx = new NEO::MockFclOclDeviceCtx();
     mockOfflineCompiler.mockFclFacade->fclDeviceCtx = CIF::RAII::Pack<IGC::FclOclDeviceCtxTagOCL>(mockFclOclDeviceCtx);
 
-    mockOfflineCompiler.inputFileLlvm = true;
     mockOfflineCompiler.useLlvmBc = true;
     const auto buildResult = mockOfflineCompiler.buildIrBinary();
     EXPECT_EQ(CL_SUCCESS, buildResult);
diff --git a/shared/generate_cpp_array/source/generate_cpp_array.cpp b/shared/generate_cpp_array/source/generate_cpp_array.cpp
index a1dcde7d26..38ff896e82 100644
--- a/shared/generate_cpp_array/source/generate_cpp_array.cpp
+++ b/shared/generate_cpp_array/source/generate_cpp_array.cpp
@@ -75,7 +75,7 @@ std::string parseToCharArray(std::unique_ptr<uint8_t[]> &binary, size_t size, st
     out << std::endl;
     out << "    \"";
     deviceIp != "" ? out << deviceIp << "_" << builtinName : out << builtinName;
-    isSpirV ? out << ".builtin_kernel.spv\"," : out << ".builtin_kernel.bin\",";
+    isSpirV ? out << ".builtin_kernel.bc\"," : out << ".builtin_kernel.bin\",";
     out << std::endl;
     out << "    (const char *)" << builtinName;
     if (deviceIpPresent) {
diff --git a/shared/offline_compiler/source/offline_compiler.cpp b/shared/offline_compiler/source/offline_compiler.cpp
index aa2709b7b2..12f516c02b 100644
--- a/shared/offline_compiler/source/offline_compiler.cpp
+++ b/shared/offline_compiler/source/offline_compiler.cpp
@@ -454,11 +454,6 @@ struct OfflineCompiler::buildInfo {
 
 int OfflineCompiler::buildIrBinary() {
     int retVal = OCLOC_SUCCESS;
-    pBuildInfo->intermediateRepresentation = preferredIntermediateRepresentation;
-    if (inputFileLlvm) {
-        pBuildInfo->intermediateRepresentation = useLlvmText ? IGC::CodeType::llvmLl : IGC::CodeType::llvmBc;
-    }
-    isSpirV = pBuildInfo->intermediateRepresentation == IGC::CodeType::spirV;
 
     if (allowCaching) {
         const std::string igcRevision = igcFacade->getIgcRevision();
@@ -475,6 +470,8 @@ int OfflineCompiler::buildIrBinary() {
     }
 
     UNRECOVERABLE_IF(!fclFacade->isInitialized());
+    pBuildInfo->intermediateRepresentation = useLlvmText ? IGC::CodeType::llvmLl
+                                                         : (useLlvmBc ? IGC::CodeType::llvmBc : preferredIntermediateRepresentation);
 
     // sourceCode.size() returns the number of characters without null terminated char
     CIF::RAII::UPtr_t<CIF::Builtins::BufferLatest> fclSrc = nullptr;
@@ -536,6 +533,7 @@ int OfflineCompiler::buildIrBinary() {
     }
 
     storeBinary(irBinary, irBinarySize, pBuildInfo->fclOutput->GetOutput()->GetMemory<char>(), pBuildInfo->fclOutput->GetOutput()->GetSizeRaw());
+    isSpirV = pBuildInfo->intermediateRepresentation == IGC::CodeType::spirV;
 
     updateBuildLog(pBuildInfo->fclOutput->GetBuildLog()->GetMemory<char>(), pBuildInfo->fclOutput->GetBuildLog()->GetSizeRaw());
 
diff --git a/shared/offline_compiler/source/offline_compiler.h b/shared/offline_compiler/source/offline_compiler.h
index 8ebe1c2656..40ca29e590 100644
--- a/shared/offline_compiler/source/offline_compiler.h
+++ b/shared/offline_compiler/source/offline_compiler.h
@@ -193,7 +193,7 @@ All supported acronyms: %s.
     bool inputFileSpirV = false;
     bool outputNoSuffix = false;
     bool forceStatelessToStatefulOptimization = false;
-    bool isSpirV = true;
+    bool isSpirV = false;
     bool showHelp = false;
     bool excludeIr = false;
 
diff --git a/shared/source/built_ins/built_ins.h b/shared/source/built_ins/built_ins.h
index 9f21b297c3..1cc58c8138 100644
--- a/shared/source/built_ins/built_ins.h
+++ b/shared/source/built_ins/built_ins.h
@@ -53,7 +53,7 @@ struct BuiltinCode {
         case BuiltinCode::ECodeType::binary:
             return ".bin";
         case BuiltinCode::ECodeType::intermediate:
-            return ".spv";
+            return ".bc";
         case BuiltinCode::ECodeType::source:
             return ".cl";
         }
diff --git a/shared/test/common/common_main.cpp b/shared/test/common/common_main.cpp
index d90c5ca1ca..43a3cc20fd 100644
--- a/shared/test/common/common_main.cpp
+++ b/shared/test/common/common_main.cpp
@@ -402,7 +402,7 @@ int main(int argc, char **argv) {
         } else {
             builtInsFileName = KernelBinaryHelper::BUILT_INS;
         }
-        retrieveBinaryKernelFilename(fclDebugVars.fileName, builtInsFileName + "_", ".spv");
+        retrieveBinaryKernelFilename(fclDebugVars.fileName, builtInsFileName + "_", ".bc");
         retrieveBinaryKernelFilename(igcDebugVars.fileName, builtInsFileName + "_", ".bin");
 
         gEnvironment->setMockFileNames(fclDebugVars.fileName, igcDebugVars.fileName);
diff --git a/shared/test/common/helpers/kernel_binary_helper.cpp b/shared/test/common/helpers/kernel_binary_helper.cpp
index 808df2ff26..90a6c0418c 100644
--- a/shared/test/common/helpers/kernel_binary_helper.cpp
+++ b/shared/test/common/helpers/kernel_binary_helper.cpp
@@ -19,7 +19,7 @@ KernelBinaryHelper::KernelBinaryHelper(const std::string &name, bool appendOptio
     MockCompilerDebugVars fclDebugVars;
     MockCompilerDebugVars igcDebugVars;
 
-    retrieveBinaryKernelFilename(fclDebugVars.fileName, name + "_", ".spv");
+    retrieveBinaryKernelFilename(fclDebugVars.fileName, name + "_", ".bc");
     retrieveBinaryKernelFilename(igcDebugVars.fileName, name + "_", ".bin");
 
     appendBinaryNameSuffix(fclDebugVars.fileNameSuffix);
diff --git a/shared/test/common/helpers/test_files.cpp b/shared/test/common/helpers/test_files.cpp
index 9c321d1a2e..60be659566 100644
--- a/shared/test/common/helpers/test_files.cpp
+++ b/shared/test/common/helpers/test_files.cpp
@@ -32,6 +32,10 @@ void retrieveBinaryKernelFilename(std::string &outputFilename, const std::string
     }
     outputFilename.append(binaryNameSuffix);
     outputFilename.append(extension);
+
+    if (!fileExists(outputFilename) && (extension == ".bc")) {
+        retrieveBinaryKernelFilename(outputFilename, kernelName, ".spv", options);
+    }
 }
 
 void retrieveBinaryKernelFilenameApiSpecific(std::string &outputFilename, const std::string &kernelName, const std::string &extension, const std::string &options) {
@@ -44,8 +48,12 @@ void retrieveBinaryKernelFilenameApiSpecific(std::string &outputFilename, const
     outputFilename.append(binaryNameSuffix);
     outputFilename.append(extension);
     outputFilename.append(options);
+
+    if (!fileExists(outputFilename) && (extension == ".bc")) {
+        retrieveBinaryKernelFilename(outputFilename, kernelName, ".spv", options);
+    }
 }
 
 void appendBinaryNameSuffix(std::string &outputFileNameSuffix) {
     outputFileNameSuffix.append(binaryNameSuffix);
-}
+}
\ No newline at end of file
diff --git a/shared/test/unit_test/built_ins/builtin_tests.cpp b/shared/test/unit_test/built_ins/builtin_tests.cpp
index a506cd61e5..d654e1b4d9 100644
--- a/shared/test/unit_test/built_ins/builtin_tests.cpp
+++ b/shared/test/unit_test/built_ins/builtin_tests.cpp
@@ -115,7 +115,7 @@ HWTEST_F(BuiltInSharedTest, GivenRequestedTypeIntermediateWhenGettingResourceNam
 
     auto resourceNames = getBuiltinResourceNames(EBuiltInOps::copyBufferToBuffer, BuiltinCode::ECodeType::intermediate, *pDevice);
 
-    std::string expectedResourceNameGeneric = "copy_buffer_to_buffer.builtin_kernel.spv";
+    std::string expectedResourceNameGeneric = "copy_buffer_to_buffer.builtin_kernel.bc";
     std::string expectedResourceNameForRelease = deviceIpString + "_" + expectedResourceNameGeneric;
 
     EXPECT_EQ(2u, resourceNames.size());
diff --git a/shared/test/unit_test/compiler_interface/compiler_interface_tests.cpp b/shared/test/unit_test/compiler_interface/compiler_interface_tests.cpp
index 5e9b1ffb71..a6b00de226 100644
--- a/shared/test/unit_test/compiler_interface/compiler_interface_tests.cpp
+++ b/shared/test/unit_test/compiler_interface/compiler_interface_tests.cpp
@@ -224,7 +224,7 @@ TEST_F(CompilerInterfaceTest, GivenOptionsWhenCompilingToIsaThenSuccessIsReturne
 
 TEST_F(CompilerInterfaceTest, WhenCompilingToIrThenSuccessIsReturned) {
     MockCompilerDebugVars fclDebugVars;
-    retrieveBinaryKernelFilename(fclDebugVars.fileName, "CopyBuffer_simd32_", ".spv");
+    retrieveBinaryKernelFilename(fclDebugVars.fileName, "CopyBuffer_simd32_", ".bc");
     gEnvironment->fclPushDebugVars(fclDebugVars);
     TranslationOutput translationOutput = {};
     auto err = pCompilerInterface->compile(*pDevice, inputArgs, translationOutput);
@@ -305,7 +305,7 @@ TEST_F(CompilerInterfaceTest, GivenForceBuildFailureWhenLinkingIrThenLinkFailure
 TEST_F(CompilerInterfaceTest, WhenLinkIsCalledThenOclGenBinIsTheTranslationTarget) {
     // link only from .ll to gen ISA
     MockCompilerDebugVars igcDebugVars;
-    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".spv");
+    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".bc");
     gEnvironment->igcPushDebugVars(igcDebugVars);
     TranslationOutput translationOutput = {};
     auto err = pCompilerInterface->link(*pDevice, inputArgs, translationOutput);
@@ -372,7 +372,7 @@ TEST_F(CompilerInterfaceTest, GivenForceBuildFailureWhenCreatingLibraryThenLinkF
 TEST_F(CompilerInterfaceTest, WhenCreateLibraryIsCalledThenLlvmBcIsUsedAsIntermediateRepresentation) {
     // create library from .ll to IR
     MockCompilerDebugVars igcDebugVars;
-    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".spv");
+    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".bc");
     gEnvironment->igcPushDebugVars(igcDebugVars);
     TranslationOutput translationOutput = {};
     auto err = pCompilerInterface->createLibrary(*pDevice, inputArgs, translationOutput);
@@ -418,7 +418,7 @@ TEST_F(CompilerInterfaceTest, GivenForceBuildFailureWhenFclBuildingThenBuildFail
     fclDebugVars.forceCreateFailure = false;
     fclDebugVars.forceBuildFailure = true;
     fclDebugVars.forceRegisterFail = false;
-    fclDebugVars.fileName = "copybuffer_skl.spv";
+    fclDebugVars.fileName = "copybuffer_skl.bc";
 
     gEnvironment->fclPushDebugVars(fclDebugVars);
 
@@ -1039,7 +1039,7 @@ TEST_F(CompilerInterfaceTest, whenGetIgcDeviceCtxReturnsNullptrThenGetSipKernelB
 
 TEST_F(CompilerInterfaceTest, whenEverythingIsOkThenGetSipKernelReturnsIgcsOutputAsSipBinary) {
     MockCompilerDebugVars igcDebugVars;
-    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".spv");
+    retrieveBinaryKernelFilename(igcDebugVars.fileName, "CopyBuffer_simd32_", ".bc");
     gEnvironment->igcPushDebugVars(igcDebugVars);
     std::vector<char> sipBinary;
     std::vector<char> stateAreaHeader;
diff --git a/shared/test/unit_test/ult_specific_config.cpp b/shared/test/unit_test/ult_specific_config.cpp
index e3dd593720..d1588d33f4 100644
--- a/shared/test/unit_test/ult_specific_config.cpp
+++ b/shared/test/unit_test/ult_specific_config.cpp
@@ -46,17 +46,17 @@ using namespace NEO;
 void cleanTestHelpers() {}
 
 void applyWorkarounds() {
-    const std::array<ConstStringRef, 11> builtinIntermediateNames{"copy_buffer_to_buffer.builtin_kernel.spv",
-                                                                  "copy_buffer_rect.builtin_kernel.spv",
-                                                                  "fill_buffer.builtin_kernel.spv",
-                                                                  "copy_buffer_to_image3d.builtin_kernel.spv",
-                                                                  "copy_image3d_to_buffer.builtin_kernel.spv",
-                                                                  "copy_image_to_image1d.builtin_kernel.spv",
-                                                                  "copy_image_to_image2d.builtin_kernel.spv",
-                                                                  "copy_image_to_image3d.builtin_kernel.spv",
-                                                                  "fill_image1d.builtin_kernel.spv",
-                                                                  "fill_image2d.builtin_kernel.spv",
-                                                                  "fill_image3d.builtin_kernel.spv"};
+    const std::array<ConstStringRef, 11> builtinIntermediateNames{"copy_buffer_to_buffer.builtin_kernel.bc",
+                                                                  "copy_buffer_rect.builtin_kernel.bc",
+                                                                  "fill_buffer.builtin_kernel.bc",
+                                                                  "copy_buffer_to_image3d.builtin_kernel.bc",
+                                                                  "copy_image3d_to_buffer.builtin_kernel.bc",
+                                                                  "copy_image_to_image1d.builtin_kernel.bc",
+                                                                  "copy_image_to_image2d.builtin_kernel.bc",
+                                                                  "copy_image_to_image3d.builtin_kernel.bc",
+                                                                  "fill_image1d.builtin_kernel.bc",
+                                                                  "fill_image2d.builtin_kernel.bc",
+                                                                  "fill_image3d.builtin_kernel.bc"};
     auto &storageRegistry = EmbeddedStorageRegistry::getInstance();
     for (auto builtinIntermediateName : builtinIntermediateNames) {
         std::string resource = "__mock_spirv_resource";