Something

#!/bin/bash
hosts_list=/home/admin/files/hosts.txt
remote_user=admin
source_dir=/home/admin/files/
target_dir=/home/admin/

cd "$source_dir" || { echo "Failed to cd to $source_dir"; exit 1; }

while read hostname; do ssh "${remote_user}@${hostname}" "cat /proc/cpuinfo"; done < <(grep -v '[[:space:]]*#' "$hosts_list") > cpu

done < "$hosts_list"