Shell script: is this a good script?

[sandeep t]

I have some text files which contains the list of file names like this:

common_zip

Makefile
README

cxx_win_zip:

bin/hello.exe
bin/hello.dll

cxx_unx_zip:

bin/hello
lib/hello.so

All these files are present at $BUILD_ROOT location.

I want to write a script which will create zips of these files. for ex,
If I run the script on windows, it should create these 2 zips:
common.zip (contains Makefile, README)
cxx.zip (contains bin/hello.exe, bin/hello.dll)

and on non-windows machine, the script should create these 2 zips:
common.zip (contains Makefile, README)
cxx.zip (contains bin/hello, lib/hello.so)

This is my script:

Common_Comp="common"
Win="cxx"
Unx="cxx"

make_zip(){
zip $1 `cat $2`
}

cd $BUILD_ROOT
case `uname` in
Windows_NT)
   for i in ${Win}; do
   make_zip $i.zip ${i}_win_zip
   done
  ;;
Linux)
   for i in ${Unx}; do
   make_zip $i.zip ${i}_Unx_zip
   done
  ;;
esac

for i in $Common_Comp  $Win $Unx
do
if [ ! -f $i.zip ]
then
     make_zip $i.zip ${i}_zip
fi
done

Is this a good script? Can a implement it in a better way?