Just about any C preprocessor, including gcc's cpp, is going to assume that its input is valid C code. It has to tokenize the input following C (or C++, or Objective-C) rules, because it had to resolve its input into tokens (more precisely preprocessing tokens). Constructs above the token level shouldn't be an issue.
You certainly can use cpp or gcc -E to preprocess text that isn't C source code, but some input constructs will cause problems.
Taking an example from the comments:
$ cat foo.txt
#define ADDTHEM(x, y) ((x) + (y))
ADDTHEM(2, 3)
$ gcc -E - < foo.txt
# 1 "<stdin>"
# 1 "<command-line>"
# 1 "<stdin>"
((2) + (3))
Note that I had to use gcc -E - < foo.txt rather than gcc -E foo.txt, because gcc treats a .txt file as a linker input file by default.
But if you add some content to foo.txt that doesn't consist of valid C preprocessor tokens, you can have problems:
$ cat foo.txt
#define ADDTHEM(x, y) ((x) + (y))
ADDTHEM(2, 3)
ADDTHEM('c, "s)
$ gcc -E - < foo.txt
# 1 "<stdin>"
# 1 "<command-line>"
# 1 "<stdin>"
((2) + (3))
<stdin>:3:9: warning: missing terminating ' character [enabled by default]
<stdin>:3:0: error: unterminated argument list invoking macro "ADDTHEM"
ADDTHEM
(Attempts to feed Ada source code to a C preprocessor have run into this kind of problem, since Ada uses isolated apostrophe ' characters for its attribute syntax.)
So you can do it if the input language doesn't use things that aren't valid C preprocessor tokens.
See the N1570 draft of the C standard, section 6.4, for more information about preprocessing tokens.
I actually wrote the above before I checked the GNU cpp manual, which says:
The C preprocessor is intended to be used only with C, C++, and
Objective-C source code. In the past, it has been abused as a general
text processor. It will choke on input which does not obey C's lexical
rules. For example, apostrophes will be interpreted as the beginning of
character constants, and cause errors. Also, you cannot rely on it
preserving characteristics of the input which are not significant to
C-family languages. If a Makefile is preprocessed, all the hard tabs
will be removed, and the Makefile will not work.
Having said that, you can often get away with using cpp on things
which are not C. Other Algol-ish programming languages are often safe
(Pascal, Ada, etc.) So is assembly, with caution. `-traditional-cpp'
mode preserves more white space, and is otherwise more permissive. Many
of the problems can be avoided by writing C or C++ style comments
instead of native language comments, and keeping macros simple.
Wherever possible, you should use a preprocessor geared to the
language you are writing in. Modern versions of the GNU assembler have
macro facilities. Most high level programming languages have their own
conditional compilation and inclusion mechanism. If all else fails,
try a true general text processor, such as GNU M4.
(The authors of that manual apparently missed the problem with Ada's attribute syntax.)
