Recently i have posted this issue, so then i tried another way to cache the 
javascript and css, things like
This is routes.rb
offline = Rack::Offline.configure  do 
cache ActionController::Base.helpers.asset_path("application.css")
cache ActionController::Base.helpers.asset_path("application.js")
cache ActionController::Base.helpers.asset_path("jquery.offline.js")
cache ActionController::Base.helpers.asset_path("jquery.tmpl.min.js")
cache ActionController::Base.helpers.asset_path("json.js")
network "/"end
get "/application.manifest" => offline
This is the application.html.erb
<!DOCTYPE html><html
manifest="/application.manifest"><head><title>OfflineTest</title><%=
stylesheet_link_tag    'application', media: 'all' %><%=
javascript_include_tag 'application' %><%= csrf_meta_tags
%></head><body>
<%= yield %>
</body></html>
This is index.html.erb
Listing
<%= form_for Item.new do |f| %><p><%= f.text_field :name
%><%= f.submit "Add" %></p><% end %>
<script type="text/html"
id="item_template"><li>${name}</li></script><ol
id="items"><li><em>Loading
items...</em></li></ol>
This is application.js
//= require jquery//= require jquery_ujs//= require jquery.tmpl.min//= require
jquery.offline//= require json//= require_tree .
$(document).ready(function(){if ($.support.localStorage) {
$(window.applicationCache).bind("error", function() {
  console.log("There was an error when loading the cache
manifest.");});if (!localStorage["pendingItems"]) {
  localStorage["pendingItems"] = JSON.stringify([]);}
$.retrieveJSON("/items.json", function(data) {
  var pendingItems = $.parseJSON(localStorage["pendingItems"]);
 
$("#items").html($("#item_template").tmpl(data.concat(pendingItems)));});
} else {
alert("Try a different browser.");}});
and added the gem
gem "rack-offline"
after this when i go for the application.manifest , it seems like
CACHE MANIFEST#
1ad140903542ef1549ddf41cb57e9105786a8b344d7fab9278323e9402e61d14/assets/application.css/assets/application.js/assets/jquery.offline.js/assets/jquery.tmpl.min.js/assets/json.js
NETWORK: /
So the problem coming here like, when i stop the server and check, its not 
loading the JS and CSS files, that means not loading the data in view, but 
its working with online, actually i have tried the same way in rails 4.0.2 
and ruby 2.0.0 that worked. but when i comes to rails 4.1.6 and ruby 2.1.2 
its not working with the offline mode. is there any issues with my 
configuration and all these?
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