This is at short script to strip/remove comments from config files

#!/bin/bash
# Code to cat a config file removing all comments and blank lines.

grep -vh '^[[:space:]]*#' "$@" | grep -v '^$'

Usage: ./confcat.sh /etc/make.conf

Alternativ is to use sed

cat filename | sed -e 's/#.*//;/^\s*$/d' "$@"

This also strips comments at the end of a line, though it looks a little bit ugly