for i in `cat test.txt | sed -e "s/\r//g"`; do find -name $i; done
большой вопрос: поддержка cygwin sed?
или cygwin
d2u test.txt; for i in `cat test.txt`; do find -name $i; done
или linux
dos2unix test.txt; for i in `cat test.txt`; do find -name $i; done