Here's an excellent how to get your ignition timed right when you do not know if the flywheel marks are correct or if the oil pump was timed correctly to the cam. Most no starts when assembling a new engine are due to timing issues....SO if you have done a compression test, and you know fuel is making it to the combustion chambers, try this next.
Here's a link for now, until someone gets the time to copy and paste...Realize it is for the 2A with the timing window in the bellhousing, not amarked pulley and timing cover, but the principles are the same as it is the same basic L head.
http://www.thecj2apage.com/forums/l134-ignition-timing_topic13819.html
