ISE Dacl how L2 switch process L3 ACL

ISE pushes DACL to Layer 2 switches. But how can a layer 2 switch process these L3 acl entries.Normally we cannot apply a L3 ACL to L2 interfaces. Any comments will be appreciable

The switch has Layer 3 capabilities as well these days. The switches that you are mentioning are pure L2 Switches. Most of the switches these days have L3 capabilities and process L3 ACLs.