IPAD Firmware Updates Files for iTunes Update.

Updated my iPad.

Downloaded the firmware via iclarified.

On Windows XP :
Documents and Settings\\Application Data\Apple Computer\iTunes\iPhone Software Updates
Users\\AppData\Roaming\Apple Computer\iTunes\iPhone Software Updates
~/Library/iTunes/iPhone Software Updates

On Windows Vista/Windows 7/8:

On Mac:

Paste files in above directory. 
Go iTunes > Update.
:)

External Link:
http://www.everymac.com/ultimate-mac-lookup/
http://www.iclarified.com/8500/where-to-download-ipad-firmware-files-from