Replacing the old overworked exhaust and inlet valves when rebuilding the engine is a sensible precaution. The old valves become brittle and can break off around the valve head area, allowing what's left to drop onto the top of the piston causing untold and very expensive damage!
Renewing the Valve Springs at the same time is vital to ensure those new valves don't float at high revs destroying themselves and the piston!
Please make sure that the parts you order are compatible with your model. We supply all the gaskets and seals you will require - why not order them at the same time? Use the same sealant as the factory professionals, 08C70K0234M build your engine like a pro.