Tappets were disassembled and reassembled, but were not the cause of the smoke.
Here's a couple of pics as dubstar requested to know how it was done.
Tappets removed and left in a gunk bath to try to free them off as some had no travel of the internal follower.
Didn't really make much difference really, so the previous step may not be neccessary.
After carefully but firmly knocking the tappet facedown on some soft wood, the follower and spring works its way out.
I then re-oiled and refitted the springs and followers and they moved freely.
Shame it didn't solve the problem. Hope this helps someone else who's thinking of doing this though, very easy to do.