#!/usr/bin/perl
use strict;
use warnings;

my $base_dir = "C:/Documents/perl";
while (my $line = <DATA>) {
    chomp $line;

    next if $line =~ /^\s*\#/;
#    next if not $line;

    my ($filename, $filepath) = split '\t', $line;

    if (not -d "$base_dir/$filepath") {
        system "c:/cygwin/bin/mkdir -p $base_dir/$filepath";
        print "Made $base_dir/$filepath\n";
    }

    if (not $filename) {
        warn "Filename is blank, filepath is [$filepath], line is [$line]\n";
    }
    else {
        system "mv $base_dir/$filename.xls $base_dir/$filepath";
        print "Moved $base_dir/$filename.xls to $base_dir/$filepath\n";
    }
    print "\n";
}

__DATA__
filename1	some/file/path
filename2	some/other/file/path
filename3	yet/another/file/path/oooh/this/one/is/long


##</code><code>##

Made C:/Documents/perl/some/file/path
Moved C:/Documents/perl/filename1.xls to C:/Documents/perl/some/file/path

Use of uninitialized value in concatenation (.) or string at C:\Documents\perl\try.pl line 15, <DATA> line 2.
Use of uninitialized value in concatenation (.) or string at C:\Documents\perl\try.pl line 21, <DATA> line 2.
Filename is blank, filepath is [], line is []

Made C:/Documents/perl/some/other/file/path
Moved C:/Documents/perl/filename2.xls to C:/Documents/perl/some/other/file/path

Use of uninitialized value in concatenation (.) or string at C:\Documents\perl\try.pl line 15, <DATA> line 4.
Use of uninitialized value in concatenation (.) or string at C:\Documents\perl\try.pl line 21, <DATA> line 4.
Filename is blank, filepath is [], line is []

Made C:/Documents/perl/yet/another/file/path/oooh/this/one/is/long
Moved C:/Documents/perl/filename3.xls to C:/Documents/perl/yet/another/file/path/oooh/this/one/is/long