Using INDEX, MATCH, but need condition

I have INDEX,MATCH which works well, but I need it to work if it satisfies a condition.

SHEET 1 has (Col2) Codes and (Col10) Values and the formula returns the intersection into Sheet 2

Code Value
A.11001 £300.00
A.11002 £600.00
A.11003 £750.00

So for A.11003 I get £750.00

=INDEX('Sheet1'!$B$16:$N$410,MATCH(B10,'Sheet1'!$E$16:$E$410,0),MATCH("Value",'Sheet1'!$B$14:$N$14,0))

However, I wish to precede (Col2) with a textual comment i.e. Labour and on sheet2 have the amount enter into a Column called "Labour"

Therefore, Sheet1 will have (Col1) Labour, Plant, Materials. (Col2) will have Code A.11001 against L,P & M and (Col10) Values.
...............Code Value
Labour A.11001 £300.00
Plant A.11001 £200.00
Materials A.11001 £250.00

Labour A.11002 £600.00
Plant A.11002 £500.00
Materials A.11002 £450.00



Sheet2 will have (Col1) the Code (Col4) Labour; (Col5) Plant; (Col6) Materials:

Code_______Labour______Plant________Materials
A.11001_____£300.00____£200.00______£250.00
A.11002_____£600.00____£500.00______£450.00

(Ignore underscore - spaces disappear in this making it look unsightly)

There is a lot more on each sheet showing amouns Claimed and Certified - the differences and reasons.

Sheet 2 takes the Claimed amounts and Sheet 3 the Certified

CAN IT BE DONE?

All help gratefully accepted.