If by Entry level you mean 0-1 work experience then such companies are very rare. Most companies prefer 3+ work experience

So a fresher should consider applying for SDE role?

In my network ML engineers started their career as sde or data analyst and later moved to ML role after gaining 2-3 years of work experience.  
 You can check the experience criteria for companies hiring ML engineers. 3+yoe is the norm

Can anyone share the list of companies which are actively recruiting and requirements for an entry level ML engineer?

ML Engineer