You need fuel, spark and air....You said its got fuel, air shouldn't be a problem, so I'd look at spark. I use my timing light to check that, simply connect it to any plug wire and spin it over to see if it flashes. If it doesn't flash, I'd probe the 12V ignition source going into the HEI with a test light and be sure you get a light with the ignition key on and again when the key goes to the start position. If that checks out, I'd suspect the HEI module and/or the coil is done and needs replaced.