Dissipate

{1}{U}{U} · Instant

Counter target spell. If that spell is countered this way, exile it instead of putting it into its owner's graveyard.

Motor: se resuelve a mano

Rulings (2)

If the spell is not countered (because the spell it targets can't be countered), then it does not get exiled.
Wizards of the Coast · 2004-10-04
The card does not go to the graveyard before being exiled.
Wizards of the Coast · 2004-10-04