Tappet Adjustment process

[iandecjak]

I am trying to start a Ruby after some engine work; the starter is turning over easy and there is spark and fuel at least to the carb but no ignition.
I set the tappets on the bench buit wonder if something is wrong and the fuel is not being sucked through.
What is the best way to set the tappets, do I need to start at TDC or can I dive in anywhere as long as I stick to the rule of 9?
Not sure what else it could be but open to suggestions.