It has always amazed me how wide of range Cummins allows on valve lash, pretty sloppy if you ask me. I have adjusted the valves on every one of my trucks, even within 25,000 miles of new and found ALL had room for improvement. Once set, 100K is fine, but I would not go past that.
When adjusting valves get them as darn close to each other as possible. It will amaze you how much smoother your engine will run. I always go with .008 intake, .016 exhaust. But if you are running serious horsepower, stick with the factory .010"/.020".