Inclusive quasi-elastic electron scattering off nuclei is investigated at high momentum transfer (Q^2>1 (GeV/c)^2) and x>1 adopting a consistent treatment of nucleon-nucleon correlations in initial and final states. It is shown that in case of light as well as complex nuclei the inclusive cross section at 1.3<x<2 is dominated by the absorption of the virtual photon on a pair of correlated nucleons and by their elastic rescattering in the continuum, whereas at x>2 it is governed by the rescattering of the outgoing off-mass-shell nucleon in the complex optical potential generated by the ground state of the residual (A-1)-nucleon system.