Why we should vacuum during a cycling process?
During the nitrogen cycle (whether it is in your tank or naturally or anywhere else), cannot start without NH3. Suppose I have a 200 gallon tank and I place a small male guppy or a table spoon of NH3. It will take a fairly long time for the nitrifying bacteria. Yet the same amount of NH3 in 10 gal tank is more than sufficient for the nitrogen cycle to start. The nitrogen cycle needs a source of NH3 as a food source for the bacteria. Without this food their development is will inhibited. During the early developing nitrogen cycle it is never good idea to remove this NH3 source i.e. vacuuming the gravel. The this food source NH3 is not on the gravel or ornaments but trapped under the gravel. Removing this food source, NH3, retards the nitrogen cycle and prolong the cycling of your tank.
Now once the tank is established (fully cycled tank or nitrogen cycle has completed or nitrifying bacteria has colonized), the only way to bring down the NH3 is vacuum to gravel since in this gravel is now a NH3 trap.
Rohn