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The starting point for this could be a simple loop:

while IFS= read -r item
do
    [ -f "$item" ] && printf '%s\n' "$item"
done <file.txt

This could be crashed onto a single line at the expense of readability:

while IFS= read -r item; do [ -f "$item" ] && printf '%s\n' "$item"; done <file.txt

Or you could use Perl:

perl -lne 'print if -f' file.txt