These heads have replaceable valve seats. If they aren't totally shot, then a touch up with grinding stones and lapping would be OK. The lapping you may do yourself but most of us aren't equipped to do grinding. If the seats need replacing, that's definitely shop work. Just for your info, the seat are Cummins part # 3904105 for exhaust and 3906854 for intake. The valves themselves can also be ground. If they are too bad then you replace them. The inserts can be found in the $6-10 range each. Replacement valves aren't big money either. If any higher performance is planned, changing to HD valve springs would be advisable. Also, inspect the head for cracks. Heads that had the 9mm injectors were notorious for cracks.